Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 199 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 16 投資物業 （續） 附註：（續） 使用重大的無法觀察輸入數據進行公平值計量 （第三級） （續） (b) 位於中國的住宅物業單位（續） 於二零二一年十二月三十一日，如果經調 整每平方米市場價格下降 5 ％，則對損益的 影響將為減少港幣 1,742,000 元（二零二零 年：港幣 1,574,000 元）。經調整每平方米 市場價格越低，公平值越低。 於本年度投資物業公平值層級分類之間並 無轉撥（二零二零年：相同）。 於二零二一年十二月三十一日，本集團並無任何 未經授權的合約責任以供日後維修及保養（二零 二零年：相同）。 以下金額已於綜合損益表確認： 本集團根據經營租賃出租其投資物業的 租賃期為一至六年（二零二零年：二至六 年）。 16 INVESTMENT PROPERTIES (continued) Note: (continued) Fair value measurements using significant unobservable inputs (level 3) (continued) (b) Residential property units located in the PRC (continued) As at 31 December 2021, if the adjusted market price per square meter decreased by 5%, the impact on profit or loss would be HK$1,742,000 (2020: HK$1,574,000) lower. The lower the adjusted market price per square meter, the lower the fair value. There were no transfers of investment properties between fair value hierarchy classifications during the year (2020: same). At 31 December 2021, the Group had no unprovided contractual obligations for future repairs and maintenance (2020: same). The following amounts have been recognised in the consolidated statement of profit or loss: Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Continuing operations 持續經營業務 Rental income (Note 5) 租金收入（附註 5 ） 1,330 1,494 Direct operating expenses arising from investment properties that generated rental income 於本年度產生租金收入的投資物業之 直接經營費用 (143) (104) Changes in fair values recognised in the consolidated statement of profit or loss 已於綜合損益表確認之公平值變動 2,650 (2,062) The period of leases whereby the Group leases out its investment properties under operating leases ranged from one to six years (2020: two to six years).